-11.64% is the change from 232 to 205
Calculation steps:
[( 205 - 232 ) ÷ 232] x 100 = -11.64%
Formula
Percentage change = [(205 - 232) / 232] x 100
Subtract the new number by the original number
205 - 232 = -27
-27 ÷ 232 = -0.11637931034482758
-0.11637931034482758 x 100 = -11.64%